Procedures for Payments to and on behalf of Foreign Individuals

The Tax and Immigration laws governing payments to foreign individuals are very complex. The following procedures are established to ensure the University’s compliance with the applicable laws. These procedures must be followed no matter what payment method will be used to pay – Direct Payment Form, PCard or Yomart.

Note: This procedure does not apply to:

  • Candidates for vacant positions
  • Reimbursements to employees for business meals with foreign individuals

Payments to or on behalf of foreign Individuals includes but not limited to:

  • Services 
  • Goods
  • Honorariums
  • Scholarships/fellowships/travel grants
  • Prizes and awards
  • Travel reimbursements/payments such as airfare, lodging, ground transportation
  • Meal Stipends
  • Other non-wage payments

Foreign individuals are:

  • Foreign national visitors
  • Foreign national students
  • Foreign national guest speakers/lecturers/presenters
  • Foreign national performers
  • Foreign national independent service providers

Step 1. Requesting departments must complete and submit the Eligibility Determination Request for Payment to/on behalf of Foreign Individuals to the Controller’s Office before making any arrangements with the foreign individuals.

Step 2. Controller’s Office reviews the Request, completes the “Controller’s Office Use Only” section and returns the Request to the requesting department. The allowableness of the payment in accordance with immigration laws, tax rates and documents required are communicated via “Controller’s Office Use Only” section. If needed, Controller’s Office will contact OIED and/or General Counsel for support.

Step 3. After the Request is returned, Departments make the arrangements with the foreign individuals, collect the required documents checked on the Request and submit them to the Controller’s Office.

A copy of the Eligibility Determination Request for Payment to/on behalf of Foreign Individuals must be attached to the payment request regardless the method of payment used - Direct Payment Form, PCard or YoMart.  

Other relevant policies and procedures such as Travel, Purchasing, and P-card must be followed as well.

Step 4. Controller’s Office audits and processes the payments accordingly.

Form links:

If the Controller's Office has a W8 on file for a vendor a new form does not need to be obtained unless the IRS W8 forms, individual citizenship, business organization, or residency status of a vendor changes.  The Controller's Office reserves the right to request an updated form W8 at any time in order to maintain accurate records.

If you have any questions about paying foreign individuals, please call the Controller's Office at 828-262-6426.

Business Affairs Websites

Contact Us

Office of the Controller
P.O. Box 32125
Boone, NC, 28608 USA
(828) 262-2110

Third Floor, Suite 340
B.B. Dougherty Administration Building

Webform Admin

 Webform admins can click on the links below to login and access webform results:

QEP Global Learning


Advanced